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1958 (12) TMI 41 - ANDHRA PRADESH HIGH COURTExtract: .......56, was a notice giving an opportunity to the assessee to appear and show cause why penalty should not be imposed on him as required by sub-section (3) of section 28 of the Act. For these reasons, I am of the opinion, that there are no merits in this writ petition. The writ petition is therefore dismissed with costs. Advocate's fee ₹ 100.
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